Television programming and broadcasting activities

Excluded · 9% taxable

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Television programming and broadcasting (ISIC 6020) is not listed as a 'Qualifying Activity' under the exhaustive list provided in the executive regulations. Consequently, income derived from this activity is treated as taxable at 9% if it exceeds the De Minimis limit. Forensic focus is required on the 'embedded IP' component of broadcasting rights, which may be scrutinized under the Intellectual Property income rules for non-qualifying assets.

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Legal Reference

Article 3, Ministerial Decision No. 229 of 2025

Audit Red Flag

Misclassification of advertising revenue from UAE mainland customers as 'Qualifying Income' under the 'Export of Services' category to bypass the 5% De Minimis threshold.

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